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The Microsoft ACPI-Compliant System component provides the Microsoft ACPI Driver in the acpi.sys file. This component additionally supplies the INF (information) files, acpi.inf and machine.inf. The machine.inf file is the system-supplied INF file for a standard device.
If the device is integrated into the system board, Acpi.sys creates a filter device object, representing an ACPI bus filter, and attaches it to the device stack immediately above the bus driver (PDO). For other devices described in the ACPI namespace but not on the system board, Acpi.sys creates the PDO.